تأثیر مدل برنامه ریزی شده بر کیفیت حسابرسی با تأکید برمعیارهای رفتاری و هویت فرهنگی زنان حسابرس
محورهای موضوعی : روان شناسی
بهاره اعظمی
1
(دانشجوی دکتری حسابداری، گروه حسابداری، دانشکده علوم انسانی و حقوق، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران)
حمزه محمدی خشوئئ
2
(استادیار، گروه حسابداری، دانشکده علوم انسانی و حقوق، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران)
رحمان ساعدی
3
(استادیار، گروه حسابداری، دانشکده علوم انسانی و حقوق، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران)
کلید واژه: هوش مصنوعی, هنجار ذهنی , نگرش , کنترل رفتاری ادراک شده حسابرسی , قصد رفتاری, هویت فرهنگی,
چکیده مقاله :
هدف پژوهش حاضر، بررسی تأثیر مدل برنامه ریزی شده بر کیفیت حسابرسی با تأکید برمعیارهای رفتاری و هویت فرهنگی زنان حسابرس بود. جامعه آماری شامل تمامی زنان حسابرس شاغل در موسسات حسابرسی بود. روش نمونه گیری پژوهش دردسترس بود و تعداد 350 نفر زنان حسابرس شاغل به عنوان نمونه انتخاب شدند. روش پژوهش توصیفی از نوع همبستگی بود. جهت گردآوری داده ها از پرسشنامه های رفتار در جهت استفاده از هوش مصنوعی برای کیفیت حسابرسی چن در سال( 2022)، پرسشنامه نگرش مقیمی (1397)، پرسشنامه هنجار ذهنی وانگ(2022)، پرسشنامه کنترل رفتاری ادراک شده حسابرسی جنسن(2021)، پرسشنامه قصد رفتاری داوتانس و دیماتولوس در سال (2017) و پرسشنامه هویت فرهنگی طاهری(1392 ) بود. برای تجزیه و تحلیل داده ها از روش ضریب همبستگی پیرسون ، تحلیل مسیر و از نرم افزارهای spss-26 و smart pls-4 استفاده شد. نتایج نشان داد که نگرش از طریق قصد رفتاری با میزان19/0- ، هنجار ذهنی از طریق قصد رفتاری با میزان 30/0 ، کنترل رفتاری ادراک شده حسابرسی از طریق قصد رفتاری با میزان 34/0 و هویت فرهنگی از طریق قصد رفتاری با میزان 62/0 به طور غیرمستقیم و رفتار در جهت هوش مصنوعی برای کیفیت حسابرسی را پیش بینی می کند. هم چنین مدل از نیکویی برازش مطلوبی برخوردار بود. در نهایت زنان در نمونه مورد بررسی از نظر هنجار ذهنی، نگرش ،کنترل رفتاری ادراک شده حسابرسی، قصد رفتاری و هویت فرهنگی در موسسات حسابرسی نقش مهمی را ایفا می کنند و می توانند در جهت بهبود کیفیت حسابرسی گام مهمی را بردارند.
The research was intended to investigate the planned model efficacy on auditing quality with emphasis on female auditors’ behavior norms and cultural identity in Isfahan metropolitan. The statistical population enfolded all the female auditors working in audit institutions. 350 female working auditors were selected via convenience sampling procedure as the research sample. The research was descriptive of correlation type. To collect data Chen’s Artificial Intelligence in Auditing Quality Questionnaire (2020), Moghimi's Attitude Questionnaire (2018), Wang's Mental Norm Questionnaire (2022), Jensen's Auditing Perceived Behavioral Control Questionnaire (2021), Davvetas and Diamantopoulos Behavioral Intention Questionnaire (2017) and Taheri's Cultural Identity Questionnaire (2013) were implemented. Pearson correlation coefficient and path analysis were applied as statistical method to analyze the data by utilizing spss-26 and smart pls-4 software. The results indicated that attitude (-0.19) mental norm (0.30), perceived behavioral control (0.34) and cultural identity (0.62) by mediating role of behavioral intention and indirectly predicated the behavior in direction of artificial intelligence in auditing quality. The model also obtained an optimum goodness of fit. Finally, the research concluded that the participated woman auditors of the studied sample played a significant role in audit institutions considering the mental norm, attitude, perceived behavioral control, behavioral intention and cultural identity and they could take important measures to improve auditing quality.
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